دور آليات حوكمة مهنة المراجعة في تحسين مستوى الفصاح المحاسبي الاختياري

Abstract

Abstract The research addressed the role of audit profession governance mechanism in improving the level of optional disclosure where the problem of the study was to improve the level of optional disclosure; through the activation and the adoption of the audit profession governance mechanisms in this direction, a guarantee to obtain financial reports, ensuring quality properties. Importance of the study lay in the attention to the application of the audit profession governance mechanisms, which helps in providing business environment, characterized by the information transparency and reliability, and increase the level of optional disclosure, which contributes to make the right decisions. The study aimed to test the relationship between the audit profession governance mechanisms and improving the level optional disclosure. The study relied on deductive approach and inductive and descriptive and analytical approach and historical approach to achieve the objectives of the study and test the validity of hypotheses. The study used a questionnaire form for collecting data. To achieve the objectives of the study, the following :hypotheses were tested There are statistically significant relationship · between the effectiveness of audit committees and .the level of optional accounting disclosure There are statistically significant relationship · between the internal audit and the level of optional .accounting disclosure There are statistically significant relationship · between the external audit and the level of optional .accounting disclosure The study reached several conclusions, the most important of which: There is a strong positive relationship between audit profession governance mechanisms (internal audit, external audit and the audit Committee) and improving the level of optional disclosure. The study concluded with several recommendations, the most of important is: The need to activate the role of the governance of the auditing profession in improving optional disclosure, and that there should be incentives to .encourage managers to optional disclosure